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Funds Held for Clients and Corporate Investments (Details) (USD $) In Millions, unless otherwise specified | May 31, 2012 | May 31, 2011
--- | --- | ---
Type of issue: |  |
Funds held for clients money market securities and other cash equivalents, Amortized cost | $ 2,157.2 | $ 1,372.9
Funds held for clients money market securities and other cash equivalents, Gross unrealized gains |  |
Funds held for clients money market securities and other cash equivalents, Gross unrealized losses |  |
Funds held for clients money market securities and other cash equivalents, Fair value | 2,157.2 | 1,372.9
Available-for-sale securities: |  |
Amortized cost | 2,999.5 | 2,677.9
Gross unrealized gains | 59.8 | 59.4
Gross unrealized losses | (0.3) | (0.1)
Fair value | 3,059.0 | 2,737.2
Other, Amortized cost | 8.8 | 8.3
Other, Gross unrealized gains | 0.5 | 0.6
Other, Gross unrealized losses | (0.1) |
Other, Fair value | 9.2 | 8.9
Total funds held for clients and corporate investments, Amortized cost | 5,165.5 | 4,059.1
Total funds held for clients and corporate investments, Gross unrealized gains | 60.3 | 60.0
Total funds held for clients and corporate investments, Gross unrealized losses | (0.4) | (0.1)
Total funds held for clients and corporate investments, Fair value | 5,225.4 | 4,119.0
General obligation municipal bonds [Member] |  |
Available-for-sale securities: |  |
Amortized cost | 1,295.0 | 1,017.5
Gross unrealized gains | 39.1 | 33.1
Gross unrealized losses | (0.2) | (0.1)
Fair value | 1,333.9 | 1,050.5
Pre-refunded municipal bonds [Member] |  |
Available-for-sale securities: |  |
Amortized cost | 326.8 | 470.5
Gross unrealized gains | 7.5 | 14.2
Gross unrealized losses |  |
Fair value | 334.3 | 484.7
Revenue municipal bonds [Member] |  |
Available-for-sale securities: |  |
Amortized cost | 487.9 | 361.6
Gross unrealized gains | 13.2 | 12.1
Gross unrealized losses | (0.1) |
Fair value | 501.0 | 373.7
Variable rate demand notes [Member] |  |
Available-for-sale securities: |  |
Amortized cost | 889.8 | 828.3
Gross unrealized gains |  |
Gross unrealized losses |  |
Fair value | $ 889.8 | $ 828.3

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- Definition This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 7 -Footnote 2 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 19 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 12 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6379932&loc=d3e22054-111558 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Available-for-Sale Securities -URI http://asc.fasb.org/extlink&oid=6505594 + Details
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